gssbsecretariat@globalreporting.org

Item 01 – Draft summary of the GSSB
meeting held on 20 June 2024
For GSSB approval
Date20 June 2024

Meeting

12 September 2024

Description

This document presents the summary of the GSSB meeting held on 20 June 2024

This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. TheGSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2024

Contents
Participants.............................................................................................................................................. 3
List of abbreviations ................................................................................................................................ 3
Decisions and action items ..................................................................................................................... 4
Session 1: Welcome to meeting ............................................................................................................. 4
Session 2: International Committee of the Red Cross and Geneva Centre for Security Sector
Governance – Reporting on Conflict-affected and high-risk areas ........................................................ 4
Session 3: GRI Project for Public Sector – Discussion paper ................................................................ 5
Session 4: GRI Standard Project for Pollution – Boundaries and scope of project ................................ 5Session 5: Any other business and close of public sessions .................................................................. 6

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1Participants

2

Present:

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Name

Constituency

Carol Adams

Chair

Jeff Robertson

Vice-Chair

Loredana CartaLaborPeter Colley

Labor

Rebecca Coriat

Investment institution

Chulendra De SilvaMediating institution

Giulia Genuardi

Business enterprise

Corli le RouxMediating institution

Tomoo Machiba

Mediating institution

Anna Nefedova

Mediating institution

Deborah Ng

Investment Institution

Igazeuma Okoroba

Business enterpriseJennifer Princing

Business enterprise

Gangaa Charan SharmaBusiness enterprise

Galya TsonkovaBusiness enterprise

In attendance from GRI:
NamePosition

Miguel Pérez Ludeña

Research Lead

Manon Huchet-Bodet

Research Manager

Thamar Zijlstra

Senior Manager Standards

Gillian Balaban

Sr. Coordinator Governance Relations

List of abbreviations
Abbreviation

Full name

GRI

Global Reporting InitiativeGSSB

Global Sustainability Standards BoardSDStandards Division

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5Decisions and action items

6

The GSSB resolved to approve the following:
GSSB Decision

Item number

2024.1401 – Draft summary of the GSSB meeting held on 16 May 2024

2024.1504 – GRI Topic Standard Project for Economic Impact – Proposed member
substitution for Working Group7

Session 1: Welcome to meeting

8

The Global Sustainability Standards Board (GSSB) Chair Carol Adams (henceforth the Chair)

9

welcomed the GSSB. The Chair presented an overview of the meeting agenda. A quorum was10established, and the above items were presented to the GSSB for approval.

15

Session 2: International Committeeof the Red Cross and Geneva Centrefor Security Sector Governance –Reporting on Conflict-affected andhigh-risk areas

16

Dr Jonathan Kolieb (RMIT University) and Anna Marie Burdzy (DCAF - Geneva Centre for Security

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Sector Governance) presented ‘Security, Conflict, and Sustainability’ – a report from DCAF, the18

International Committee of the Red Cross, and the RMIT University Business and Human Rights

19

Centre.

20

In response to GSSB questions, the following points were made:

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12
13
14

21

•

The boundaries of conflict-affected and high-risk areas can be difficult to define, but

22authoritative instruments on responsible business conduct explain that organizations are still23

responsible for addressing respective human rights impacts. When operating in high-risk

24

areas, the report’s authors advise organizations to adopt the conflict-sensitive approach25

endorsed by OECD guidelines and the UN Working Group on Business and Human Rights.

26•The term ‘conflict-affected and high-risk areas’ incorporates language that considers violence27

as a spectrum of different incidents, which allows stakeholders to take the necessary action

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rather than wait for third parties to declare a conflict is taking place. This approach has been

29

incorporated in GRI 14: Mining 2024 and respective EU legislation.

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Session 3: GRI Project for Public
Sector – Discussion paper

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Miguel Pérez Ludeña, Research Lead, and Manon Huchet-Bodet, Research Manager, presented

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GRI’s research paper, which describes the current state of sustainability reporting among

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organizations in the public sector and their main challenges.

35

The GSSB raised the following points:

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36

•

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38

Addressing the objectives of public and private sectors in a single sustainability reporting
standard is likely to be challenging.

•It is unclear if the public sector would benefit from the development of dedicated standards as39

multiple laws and regulations already cover it. It raises the question of whether this is where40

the GSSB could make the biggest difference and, therefore, if it should be prioritized as part

41of the GSSB Work Program.

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•

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44

Broadening the business constituency to include the public sector may require changing thestructure of the GSSB by adding relevant stakeholder representatives.

•The GSSB suggested exploring synergies with the public sector, producing guidance

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documents for organizations in the public sector, and assessing the role of government

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organizations in other standards.

47•The GSSB expressed concerns about a public sector project and requested further research48

and engagement with the stakeholder council before proceeding. The research team was49

asked to present a new proposal based on this engagement during the next 2-day in-person

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GSSB meeting.

53

Session 4: GRI Standard Project for
Pollution – Boundaries and scope ofproject54

Thamar Zijlstra, Senior Manager Standards, presented an update on the scope of the Pollution

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Project and named the two GSSB sponsors for the project as Anna Nefedova and Rebeca Coriat.

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The GSSB was pleased to see the expressed GSSB concerns of the previous meeting were taken
into account in the amended scope for the project. No further concerns were raised by the GSSB
members.

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Session 5: Any other business andclose of public sessions

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No other business was raised, and the Chair closed the public meeting at 12.57 Central European

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Summer Time (CEST).

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